【勞工法例-僱傭條例"強制性公積金計劃與僱員福利"常見問題】僱主可否扣除僱員的工資作為強積金計劃的僱主供款 (Deduct the wages for the purpose of making employer's contribution to the MPF Schemes)......?

​不可以。根據《僱傭條例》的規定，僱主只可在條例指定的情況 (文字版本)下扣減僱員的工資。如僱主扣除僱員的工資以支付強積金計劃的僱主供款，屬違法行為，最高可被罰款10萬元及監禁1年。

​No. An employer is prohibited from deducting wages from his employee except under the circumstances as stipulated in the Employment Ordinance (Text Alternative). It is an offence in law if an employer deducts his employee's wages for making his own contribution to the Mandatory Provident Fund Schemes.  An offender is liable to prosecution and, upon conviction, to a fine of $100,000 and to imprisonment of one year.

​https://www.labour.gov.hk/tc/faq/cap57m_whole.htm